ISAE 3402 Type 2

The International Standard on Assurance Engagements (ISAE 3402) is the international standard that assesses the effectiveness of the internal control system (ICS) of service organizations. The standard was established by the International Auditing and Assurance Standards Board (IAASB) as the successor to the SAS 70 standard.

ISAE 3402 aims to comprehensively test an organisation’s internal control system and assess its effectiveness in detail. The audit is conducted over a period of 12 months. The ISAE 3402 audit report contains an external audit firm’s opinion on the service provider’s control framework, a description of the control points, the audit methodology and controls, details of the audit period, and a statement on the effectiveness of the controls.

The most recent ISAE 3402 audit report was issued by PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft, Germany, in April 2026 for the audit period from 1 January 2025 to 31 December 2025.

For more information on the audit report, please contact us at trust@mindbreeze.com.